Okay, that's it. The holiday's over. All done. Nope, you can't count New Year's Eve as a holiday. Its just a marker for the end of the tax year and the beginning of your diet. Don't believe me? Look at the ads. Tell me where in your house you're going to put that $900 treadmill? Hmm? No, you're not going to get on it. Okay, maybe twice but that's it. Then it will be the thing that holds your clothes after your done ironing. Those new sweats you got, you will take them out and try them 'in the field' once, maybe twice, then you will wear them while you sit on the couch and watch re-runs of the Gilmore Girls, Band of Brothers, or NCIS. I don't care who you promised, it ain't gonna happen, at least not for very long, not if you shoot for the moon.

You've got to take baby steps.

Practice walking to the front walk for the paper and back. Start small. Instead of finishing those Christmas morning cinnamon rolls because you 'don't want it to go to waste,' try only eating one. If you wait another day or two, they'll be so hard, even microwaving them slathered in butter won't soften them up.

Take the dogs out and toss the ball or Frisbee for them. Make sure you stretch first. The last thing you want to do is pull a back muscle. That will interfere with you laying on the couch watching the Gilmore Girls, or Band of Brothers.

When you're ready, go for a walk in the mall. This will take some planning. You need a good pair of sneakers, good socks, and those sweats you bought. Take a bottle of water so you don't get dehydrated while you're looking at the sales in the windows or as you slow your pace down passing Victoria Secrets and give it a crisp, snappy hand-salute. Make sure you watch where you're walking. You don't want to bump into something and bruise yourself. It might lay you up for a week or so while the bruise heals.

We all know what's coming. First, we have to get back New Year's and drinking stuff that we haven't had since we were under the bleachers in high school. It all comes down to moderation. Between now and April we all need to save up enough to pay the IRS or, if we're lucky we're getting some back. So think about using that money for a new couch. Come on, you've earned it!